| 摘要: | 多年來，越南與臺灣在經貿、科技等領域保持著合作關系。從1987年至今，雙邊貿易和外商直接投資增長近30倍。臺灣目前在越南實施的項目有2.476個，並且是大型投資者排名第三。臺灣和越南是兩國友好往來密切，臺商在越南投資的投資者也逐年上升。越南2014年《投資法》自2015年7月1日起生效。繼中國推出一帶一路,及其後發生之中美貿易戰,輔以全球之新冠疫情,致使各國制造業相繼至越南設廠。越南當局已有較新之投資法用以因應外國投資現況。因此，2020年《投資法》對2014年《投資法》進行了修改和補充，以滿足落實一體化承諾的要求，有助於改善和增強投資和營商環境的競爭力。這被認為是最先進的法律之一，具有最強烈的經濟體制改革精神。該法的突破性變化是根據2013年《憲法》將商業自由權完全制度化，企業可以在法律未禁止的行業自由開展業務。但是，經過幾年多的實施，該法的規定與其他法律，如企業法、證券法、商法、知識產權法等有很多內容重疊和沖突，還給投資者的許多商業活動造成了障礙，並且不能確保國家管理目標。最典型的例子就是投資登記和批準投資程序的規定，該規定的目的尚不明確。為了了解臺商在越南投資現狀如何？越南《投資法》的投資保障，投資激勵和支持，投資登記證書的頒發、調整和撤銷程序，批準投資項目實施如何？其臺商投資者在越南投資遇到哪些困難？如何強化越南《投資法》？圍繞這些問題，本文對臺商投資者在越南投資展開調查研究。
本文的具體框架結構和內容如下：
第一章，緒論，先對本文的研究背景及意義、研究目的和方法、文獻研究現狀進行了簡要介紹。
第二章，主要對本研究的理論基礎——越南《外國投資法》理論進行了介紹，重點介紹了《外國投資法》的概念、基本原則、作用、必要性、形式分類。然後介紹了越南外國投資法律制度與保障，並對外國投資者和外資企業的權利義務進行概況。
第三章，本研究對越南《投資法》取代《外國投資法》的發展及其評論。首先對越南投資法律的發展過程。其次，對2020年《投資法》的內容及其變化評估，然後對2020年《投資法》的若幹限制分析，並提出加強2020年《投資法》實施的若幹建議。最後，對越南經濟發展與投資環境分析。
第四章，對臺商在越南投資進行調查與統計分析，主要從問卷調查設計、調查數據與結果、調研補充結果三部分進行了分析。
第五章，從投資保障、投資激勵和支持、投資登記證書的頒發、調整和撤銷程序、批準與實施投資項目四個方面具體分析了臺商在越南投資現狀。結果顯示：臺商在越南投資最大程度基於投資保障，其次是激勵投資和支持，投資登記證書的頒發、調整和撤銷程序，最小就是批準投資項目實施。
第六章,在前文調查研究的基礎上，結合訪談情況，分析了臺商在越南投資的投資保障，投資激勵和支持，投資登記證書的頒發、調整和撤銷程序，批準投資項目實施存在及成因。主要原因是越南的法律體系尚待健全，有法不依，執法不嚴以及法律沖突無法避免。
第七章,從存在問題和存在成因出發，本研究提出了建議，越南需要積極運用多邊投資協定，著重完善臺越雙邊投資協定，建立外國投資的線上咨詢、解答投資政策系統，以補充和完善越南2020年《 投資法》。
Over the years, Vietnam and Taiwan have maintained cooperative relations in the fields of economy, trade, science and technology. Since 1987, bilateral trade and foreign direct investment have increased nearly 30 times. Taiwan currently has 2,476 projects implemented in Vietnam and ranks third among large investors. Taiwan and Vietnam have close friendly exchanges, and the number of Taiwanese businessmen investing in Vietnam has also increased year by year. Vietnam’s Investment Law 2014 came into effect on July 1, 2015. Following China's launch of the Belt and Road Initiative, the subsequent Sino-US trade war, and the global COVID-19 epidemic, manufacturing industries from various countries have successively set up factories in Vietnam. The Vietnamese authorities have newer investment laws to respond to the current situation of foreign investment. Therefore, the 2020 Investment Law modifies and supplements the 2014 Investment Law to meet the requirements for implementing integration commitments and help improve and enhance the competitiveness of the investment and business environment. This is considered one of the most advanced laws and has the strongest spirit of reforming the economic system. A groundbreaking change in the law is the full institutionalization of the right to freedom of business under the 2013 Constitution, allowing companies to operate freely in industries not prohibited by law. However, after more than several years of implementation, the provisions of this law have many overlaps and conflicts with other laws, such as corporate law, securities law, commercial law, intellectual property law, etc., and have also caused obstacles to many commercial activities of investors, and Failure to ensure national management objectives. The most typical example is the regulations on investment registration and investment approval procedures, the purpose of which is not yet clear. In order to understand the current situation of Taiwanese businessmen investing in Vietnam ? What are the investment guarantees, investment incentives and support, the issuance, adjustment and revocation procedures of investment registration certificates, and the implementation of approved investment projects under the Vietnam Investment Law? What difficulties do Taiwanese investors encounter when investing in Vietnam? How to strengthen Vietnam’s Investment Law? Focusing on these issues, this article investigates Taiwanese investors’ investment in Vietnam.
The specific framework structure and content of this article are as follows:
The first chapter, introduction, briefly introduces the research background and significance, research purpose and methods, and the current status of literature research of this article.
Chapter 2 mainly introduces the theoretical basis of this study - the theory of Vietnam's Foreign Investment Law, focusing on the concept, basic principles, functions, necessity and form classification of the Foreign Investment Law. Then it introduces Vietnam's foreign investment legal system and protection, and provides an overview of the rights and obligations of foreign investors and foreign-invested enterprises.
Chapter 3: This study discusses the development of Vietnam’s Investment Law replacing the Foreign Investment Law and its comments. First, let’s look at the development process of Vietnam’s investment laws. Secondly, it evaluates the content of the 2020 Investment Law and its changes, then analyzes several restrictions of the 2020 Investment Law, and puts forward several suggestions to strengthen the implementation of the 2020 Investment Law. Finally, an analysis of Vietnam’s economic development and investment environment is provided.
Chapter 4 conducts a survey and statistical analysis of Taiwanese businessmen’s investment in Vietnam, mainly analyzing three parts: questionnaire design, survey data and results, and survey supplementary results.
Chapter 5 provides a detailed analysis of the current situation of Taiwanese investment in Vietnam from four aspects: investment guarantee, investment incentives and support, issuance of investment registration certificates, adjustment and cancellation procedures, and approval and implementation of investment projects. The results show that Taiwanese businessmen’s investment in Vietnam is based on investment protection to the greatest extent, followed by investment incentives and support, the issuance, adjustment and cancellation procedures of investment registration certificates, and approval of the implementation of investment projects.
Chapter Six, based on the previous investigation and research, combined with interviews, analyzes the investment guarantee, investment incentives and support for Taiwanese businessmen investing in Vietnam, the issuance, adjustment and cancellation procedures of investment registration certificates, and the existence and causes of approval for investment project implementation. . The main reason is that Vietnam's legal system has yet to be improved, laws are not followed, law enforcement is lax and legal conflicts are unavoidable.
Chapter Seven, starting from existing problems and causes, this study puts forward suggestions. Vietnam needs to actively use multilateral investment agreements, focus on improving the Taiwan-Vietnam bilateral investment agreement, and establish an online consultation and answer investment policy system for foreign investment to supplement and Improve Vietnam’s 2020 Investment Law. |
